In pursuance to sub-section (4) of section 11 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017) the Governor of Himachal Pradesh, is pleased to notify that the notification No. 78/2020-Central Tax, dated the 15th October, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 638(E), dated 15th October, 2020 and notification No. 90/2020-Central Tax, dated 1st December, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 638(E), dated the 1st December, 2020 shall also apply mutatis-mutandis to the Himachal Pradesh Goods and Services Tax Act and Rules, 2017.

By Order

Pr. Secretary (E&T) to the

Government of Himachal Pradesh

Note:- The principal notification No. 12/2017-State Tax dated the 30th June 2017 was published in the Gazette of Himachal Pradesh vide number EXN-F(10)-15/2017 dated the 30th June, 2017.